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TREAS/IRS RIN: 1545-BL87 Publication ID: Fall 2016 
Title: Treatment of Certain Property Transfers to Foreign Corporations 
Abstract:

The final regulations will provide guidance under section 367 of the Internal Revenue Code (Code) addressing the transfer of property to certain foreign corporations. Final regulations under section 482 will also provide guidance clarifying the coordination of the arm's-length standard and the best method rule with other provisions of the code.

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
EO 13771 Designation: uncollected 
CFR Citation: Not Yet Determined     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 0367    26 U.S.C. 0482   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  09/16/2015  80 FR 55568   
NPRM; Correction  11/04/2015  80 FR 68288   
NPRM Comment Period End  12/15/2015 
Notice of Public Hearing  01/20/2016  81 FR 3069   
Notice of Public Hearing; Correction  02/01/2016  81 FR 5060   
Final Rule  12/00/2016 
Additional Information: REG-139483-13 Drafting attorneys: Ryan A. Bowen (202) 317-6937. Reviewing attorney: Robert Williams Jr. (202) 317-6937. Treasury attorneys: Brenda Zent (202) 622-6894 and Brian Jenn (202) 622-5967 CC:INTL
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Related RINs: Related to 1545-BM72 
Agency Contact:
Ryan Bowen
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-6937
Fax:202 317-4922
Email: ryan.bowen@irscounsel.treas.gov

Robert B. Williams Jr.
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4567,
Washington, DC 20224
Phone:202 317-6937
Fax:202 317-4922
Email: robert.williams@irscounsel.treas.gov